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Income Tax Returns and Forms

Income Tax Returns and Forms

Income Tax Returns

Income tax returns must be filed by all persons having a taxable income each year. There are seven different types of income tax return and its applicability differs based on the type of entity and transactions undertaken during the assessment year. ITR-1 and ITR-4 can be prepared and filed online through the Income Tax website directly. All other income returns can be prepared offline using the JAVA utility and uploaded on the income tax website. For assistance filing income tax returns, visit IndiaFilings.com.

Income Tax Return

Applicability

Available Online

Available Offline

1

ITR 1

For Individuals having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh

Yes

Yes

2

ITR 2

For Individuals and HUFs not carrying out business or profession under any proprietorship

No

Yes

3

ITR 3

For individuals and HUFs having income from a proprietary business or profession

No

Yes

4

ITR 4

For presumptive income from Business & Profession

Yes

Yes

5

ITR 5

For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7

No

Yes

6

ITR 6

For Companies other than companies claiming exemption under section 11

No

Yes

7

ITR 7

For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F)

No

Yes

Income Tax Forms

Income tax forms are different from income tax returns. Income tax forms may need to be filed by a taxpayer based on the transactions and applicability of the form. In case of an online income tax form, the form can be accessed post login to the e-Filing portal. Based on the user applicability, the respective income tax forms will be made available to the assessee under their login. To file an income tax form online, visit “e-File” -> “Prepare and Submit Online Form(Other than ITR)” -> “Select the Form” -> “Select the Assessment Year” (If applicable).

If an income tax form is available as an offline form only, it can be accessed by downloading the JAVA utilities from e-Filing portal. JAVA utilities can be downloaded from e-Filing portal’s home page under “Downloads” section. The downloaded ZIP file should be extracted before opening the utility.

Income Tax Form Name

Type and Nature of Form

Applicability of Form

Available Online

Available Offline

1

Form 1

Statement of Specified Services – Equalisation levy Rules, 2016

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

YES

2

Form 3

Appeal to the Commissioner of Income-tax (Appeals)-Equalisation levy Rules, 2016

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

3

Form 3AC

Audit report under section 33AB(2)

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

4

Form 3AD

Audit Report under section 33ABA(2)

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

5

Form 3AE

Audit report under section 35D(4)/35E(6) of the Income-tax Act, 1961

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

6

Form 3CA-3CD

Audit report under section 44AB of the Income-tax Act,1961 in a case where the accounts of the business or profession of a person have been audited under any other law

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

7

Form 3CB-3CD

Audit report under section 44AB of the Income-tax Act,1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

8

Form 3CE

Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

9

Form 3CEA

Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income-tax Act, 1961 relating to computation of capital gains in case of slump sale

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

10

Form 3CEAA

Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961

Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

11

Form 3CEAB

Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961

Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

12

Form 3CEAC

Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961

Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

13

Form 3CEAE

Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961

Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

14

Form 3CEB

Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s)

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

15

Form 3CEJ

Report from an accountant to be furnished for purposes of section 9A relating to arm’s length price in respect of the remuneration paid by an eligible investment fund to the fund manager

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

16

Form 3CEK

Annual Statement under section 9A of the Income-tax Act, 1961

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

17

Form 3CF-I

Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a research association

Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

18

Form 3CF-II

Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other Institution

Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

19

Form 3CF-III

Application Form for approval under clause (iia) of sub section (1) of section 35 of Income Tax Act , 1961 in the case of company

Company

YES

NO

20

Form 3CFA

Form for Opting for taxation of income by way of royalty in respect of Patent

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

21

Form 3CL

Report to be submitted by the prescribed authority to the Income-tax Authority specified under section 35(2AB) of the Income-tax Act, 1961

External Agency

YES

NO

22

Form 3CLA

Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility

Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

23

Form 6B

Audit report under section 142(2A) of the Income-tax Act, 1961

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

24

Form 8

Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

25

Form 9

Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

26

Form 9A

Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961.

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

27

Form 10

Statement to be furnished to the Assessing Officer/Prescribed Authority under sub-section (2) of section 11 of the Incomer-tax Act, 1961

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

28

Form 10B

Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

29

Form 10BA

Declaration to be filed by the assessee claiming deduction under section 80GG

Individual

YES

NO

30

Form 10BB

Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub- clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C).

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

31

Form 10CCB

Audit report under sections 80-I(7)/80-IA(7)/80-IB/80-IC

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

32

Form 10CCBBA

Audit report under section 80-ID(3)(iv)

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

33

Form 10CCBC

Audit report under section 80-IB(11B)

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

34

Form 10CCBD

Report of accountant under section 80-IB(11C)

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

35

Form 10CCC

Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

36

Form 10CCD

Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.

Individual

YES

NO

37

Form 10CCE

Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.

Individual

YES

NO

38

Form 10CCF

Report under section 80LA(3) of the Income-tax Act, 1961

Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

39

Form 10DA

Report under section 80JJAA of the Income-tax Act, 1961

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

40

Form 10E

Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March, 20….. for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution, association/body

Individual

YES

NO

41

Form 10G

Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

42

Form 10H

Certificate of foreign inward remittance

Individual

YES

NO

43

Form 10-IB

Application for exercise of option under sub-section (4) of section 115BA of the Income – tax Act,1961

Company/Firm

YES

NO

44

Form 15CA

Information to be furnished for payments to a non-resident not being a company, or to a foreign company

Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

45

Form 15CB

Certificate of an accountant

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

46

Form 15CC

Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ….. of ….. (Financial Year)

Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years.

Company

YES

NO

65

Form 63

Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India

Company

YES

NO

66

Form 63A

Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund

Company

YES

NO

67

Form 64

Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961.

Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

68

Form 64A

Statement of income distributed by a Business Trust to be furnished under section 115UA of the Income-tax Act, 1961.

Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

69

Form 64D

Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961.

Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

70

Form 64E

Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Incometax Act, 1961

Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

71

Form 65

Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961

Company

YES

NO

72

Form 66

Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961

Company

YES

NO

73

Form 67

Statement of income from a country or specified territory outside India and Foreign Tax Credit

Furnishing Accountant certificate under the first proviso to sub-section(1) of section 201 of the Income Tax Act, 1961

Tax Deductor & Collector

YES

NO

76

Form 27BA

Furnishing Accountant certificate under the first proviso to sub-section(6A) of section 206C of the Income Tax Act, 1961

Tax Deductor & Collector

YES

NO

77

Form 24Q

Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended…(June/September/December/March) …(Financial year)

Tax Deductor & Collector

NO

YES

78

Form 26Q

Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than salary for the quarter ended…(June/September/December/March) …(Financial year)

Tax Deductor & Collector

NO

YES

79

Form 27EQ

Quarterly statement of collection of tax at Source under section 206C of Income-tax Act, 1961 for the quarter ended… June/September/December/March …(Financial year)

Tax Deductor & Collector

NO

YES

80

Form 27Q

Quarterly statement of deduction of tax under sub-section (3) of section 200 of Income-tax Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended…. June/September/December/March …(Financial year)

Tax Deductor & Collector

NO

YES

81

RGESS

Annual Report to be submitted by the depository to the Income Tax Department

External Agency

NO

YES

82

Form 1_IDS*

Form of Declaration under section 183 of the Finance Act, 2016, in respect of the Income Declaration Scheme, 2016

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

YES

83

Form 2_IDS

Acknowledgement Of Declaration Under Section 183 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016

Commissioner of Income Tax Department

YES

NO

84

Form 3_IDS

Intimation Of Payment Under Sub-Section (1) Of Section 187 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

85

Form 4_IDS

Certificate Of Declaration Under Section 183 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016

Commissioner of Income Tax Department

YES

NO

86

Form 1_PMGKY*

Form of Declaration under section 199C of the Finance Act, 2016, In Respect Of the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

YES

NO

87

Form 2_PMGKY

Certificate of Declaration under section 199C of the Finance Act, 2016, In Respect of the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016

Commissioner of Income Tax Department

YES

NO

88

Form 6*

Form of declaration of undisclosed asset located outside India under section 59 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA

NO

YES

Income Tax eFiling

We have made the Income Tax eFiling, simple and easy. File your income tax return online with the dedicated Tax Experts support from IndiaFilings.